2022 ? 002 Incorrect Fringe Benefit and Indirect Cost Rates Charged to Grants Federal agency: National Science Foundation, Department of Education, Department of Health and Human Services Federal program title: Research & Development Cluster, IDEA Cluster, Opioid STR Federal Assistance Listing Number: 93.279, 47.074, 84.027, 93.788 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Controls Over Compliance and Other Matter Criteria or Specific Requirement: When an entity has a negotiated indirect cost rate agreement, rates used to charge indirect costs must be consistent with the appropriate indirect cost rate proposal in accordance with c CFR Part 200, Appendix III or agreement with a pass-through entity. The entity must also have designed and implemented appropriate internal controls over cost rates that are charged to grants. Condition: MURC?s indirect cost rate agreement contains percentages to be applied to direct costs to claim as indirect costs and fringe benefit rates that are to be applied to salaries and wages of employees charged to federal grants. During testing it was noted that for the period of April 1, 2022 to June 30, 2022, an incorrect indirect cost rate percentage and fringe rate was used to calculate indirect costs charged to federal grants. Questioned Costs: Questioned costs are under $25,000 Cause: MURC?s system of internal controls did not properly identify incorrect fringe benefit rates being charged to certain grant agreements. Effects: Fringe benefit rates charged to certain grants were incorrect. Repeat Finding: Not a repeat finding. Recommendation: MURC should implement a control to establish an ongoing review process of the fringe benefit rates being charged to grants. Views of Responsible Officials: Management agrees and has a plan to correct the finding.
2022 ? 002 Incorrect Fringe Benefit and Indirect Cost Rates Charged to Grants Federal agency: National Science Foundation, Department of Education, Department of Health and Human Services Federal program title: Research & Development Cluster, IDEA Cluster, Opioid STR Federal Assistance Listing Number: 93.279, 47.074, 84.027, 93.788 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Controls Over Compliance and Other Matter Criteria or Specific Requirement: When an entity has a negotiated indirect cost rate agreement, rates used to charge indirect costs must be consistent with the appropriate indirect cost rate proposal in accordance with c CFR Part 200, Appendix III or agreement with a pass-through entity. The entity must also have designed and implemented appropriate internal controls over cost rates that are charged to grants. Condition: MURC?s indirect cost rate agreement contains percentages to be applied to direct costs to claim as indirect costs and fringe benefit rates that are to be applied to salaries and wages of employees charged to federal grants. During testing it was noted that for the period of April 1, 2022 to June 30, 2022, an incorrect indirect cost rate percentage and fringe rate was used to calculate indirect costs charged to federal grants. Questioned Costs: Questioned costs are under $25,000 Cause: MURC?s system of internal controls did not properly identify incorrect fringe benefit rates being charged to certain grant agreements. Effects: Fringe benefit rates charged to certain grants were incorrect. Repeat Finding: Not a repeat finding. Recommendation: MURC should implement a control to establish an ongoing review process of the fringe benefit rates being charged to grants. Views of Responsible Officials: Management agrees and has a plan to correct the finding.
2022 ? 002 Incorrect Fringe Benefit and Indirect Cost Rates Charged to Grants Federal agency: National Science Foundation, Department of Education, Department of Health and Human Services Federal program title: Research & Development Cluster, IDEA Cluster, Opioid STR Federal Assistance Listing Number: 93.279, 47.074, 84.027, 93.788 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Controls Over Compliance and Other Matter Criteria or Specific Requirement: When an entity has a negotiated indirect cost rate agreement, rates used to charge indirect costs must be consistent with the appropriate indirect cost rate proposal in accordance with c CFR Part 200, Appendix III or agreement with a pass-through entity. The entity must also have designed and implemented appropriate internal controls over cost rates that are charged to grants. Condition: MURC?s indirect cost rate agreement contains percentages to be applied to direct costs to claim as indirect costs and fringe benefit rates that are to be applied to salaries and wages of employees charged to federal grants. During testing it was noted that for the period of April 1, 2022 to June 30, 2022, an incorrect indirect cost rate percentage and fringe rate was used to calculate indirect costs charged to federal grants. Questioned Costs: Questioned costs are under $25,000 Cause: MURC?s system of internal controls did not properly identify incorrect fringe benefit rates being charged to certain grant agreements. Effects: Fringe benefit rates charged to certain grants were incorrect. Repeat Finding: Not a repeat finding. Recommendation: MURC should implement a control to establish an ongoing review process of the fringe benefit rates being charged to grants. Views of Responsible Officials: Management agrees and has a plan to correct the finding.
2022 ? 002 Incorrect Fringe Benefit and Indirect Cost Rates Charged to Grants Federal agency: National Science Foundation, Department of Education, Department of Health and Human Services Federal program title: Research & Development Cluster, IDEA Cluster, Opioid STR Federal Assistance Listing Number: 93.279, 47.074, 84.027, 93.788 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Controls Over Compliance and Other Matter Criteria or Specific Requirement: When an entity has a negotiated indirect cost rate agreement, rates used to charge indirect costs must be consistent with the appropriate indirect cost rate proposal in accordance with c CFR Part 200, Appendix III or agreement with a pass-through entity. The entity must also have designed and implemented appropriate internal controls over cost rates that are charged to grants. Condition: MURC?s indirect cost rate agreement contains percentages to be applied to direct costs to claim as indirect costs and fringe benefit rates that are to be applied to salaries and wages of employees charged to federal grants. During testing it was noted that for the period of April 1, 2022 to June 30, 2022, an incorrect indirect cost rate percentage and fringe rate was used to calculate indirect costs charged to federal grants. Questioned Costs: Questioned costs are under $25,000 Cause: MURC?s system of internal controls did not properly identify incorrect fringe benefit rates being charged to certain grant agreements. Effects: Fringe benefit rates charged to certain grants were incorrect. Repeat Finding: Not a repeat finding. Recommendation: MURC should implement a control to establish an ongoing review process of the fringe benefit rates being charged to grants. Views of Responsible Officials: Management agrees and has a plan to correct the finding.
2022 ? 002 Incorrect Fringe Benefit and Indirect Cost Rates Charged to Grants Federal agency: National Science Foundation, Department of Education, Department of Health and Human Services Federal program title: Research & Development Cluster, IDEA Cluster, Opioid STR Federal Assistance Listing Number: 93.279, 47.074, 84.027, 93.788 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Controls Over Compliance and Other Matter Criteria or Specific Requirement: When an entity has a negotiated indirect cost rate agreement, rates used to charge indirect costs must be consistent with the appropriate indirect cost rate proposal in accordance with c CFR Part 200, Appendix III or agreement with a pass-through entity. The entity must also have designed and implemented appropriate internal controls over cost rates that are charged to grants. Condition: MURC?s indirect cost rate agreement contains percentages to be applied to direct costs to claim as indirect costs and fringe benefit rates that are to be applied to salaries and wages of employees charged to federal grants. During testing it was noted that for the period of April 1, 2022 to June 30, 2022, an incorrect indirect cost rate percentage and fringe rate was used to calculate indirect costs charged to federal grants. Questioned Costs: Questioned costs are under $25,000 Cause: MURC?s system of internal controls did not properly identify incorrect fringe benefit rates being charged to certain grant agreements. Effects: Fringe benefit rates charged to certain grants were incorrect. Repeat Finding: Not a repeat finding. Recommendation: MURC should implement a control to establish an ongoing review process of the fringe benefit rates being charged to grants. Views of Responsible Officials: Management agrees and has a plan to correct the finding.
2022 ? 002 Incorrect Fringe Benefit and Indirect Cost Rates Charged to Grants Federal agency: National Science Foundation, Department of Education, Department of Health and Human Services Federal program title: Research & Development Cluster, IDEA Cluster, Opioid STR Federal Assistance Listing Number: 93.279, 47.074, 84.027, 93.788 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Controls Over Compliance and Other Matter Criteria or Specific Requirement: When an entity has a negotiated indirect cost rate agreement, rates used to charge indirect costs must be consistent with the appropriate indirect cost rate proposal in accordance with c CFR Part 200, Appendix III or agreement with a pass-through entity. The entity must also have designed and implemented appropriate internal controls over cost rates that are charged to grants. Condition: MURC?s indirect cost rate agreement contains percentages to be applied to direct costs to claim as indirect costs and fringe benefit rates that are to be applied to salaries and wages of employees charged to federal grants. During testing it was noted that for the period of April 1, 2022 to June 30, 2022, an incorrect indirect cost rate percentage and fringe rate was used to calculate indirect costs charged to federal grants. Questioned Costs: Questioned costs are under $25,000 Cause: MURC?s system of internal controls did not properly identify incorrect fringe benefit rates being charged to certain grant agreements. Effects: Fringe benefit rates charged to certain grants were incorrect. Repeat Finding: Not a repeat finding. Recommendation: MURC should implement a control to establish an ongoing review process of the fringe benefit rates being charged to grants. Views of Responsible Officials: Management agrees and has a plan to correct the finding.
2022 ? 002 Incorrect Fringe Benefit and Indirect Cost Rates Charged to Grants Federal agency: National Science Foundation, Department of Education, Department of Health and Human Services Federal program title: Research & Development Cluster, IDEA Cluster, Opioid STR Federal Assistance Listing Number: 93.279, 47.074, 84.027, 93.788 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Controls Over Compliance and Other Matter Criteria or Specific Requirement: When an entity has a negotiated indirect cost rate agreement, rates used to charge indirect costs must be consistent with the appropriate indirect cost rate proposal in accordance with c CFR Part 200, Appendix III or agreement with a pass-through entity. The entity must also have designed and implemented appropriate internal controls over cost rates that are charged to grants. Condition: MURC?s indirect cost rate agreement contains percentages to be applied to direct costs to claim as indirect costs and fringe benefit rates that are to be applied to salaries and wages of employees charged to federal grants. During testing it was noted that for the period of April 1, 2022 to June 30, 2022, an incorrect indirect cost rate percentage and fringe rate was used to calculate indirect costs charged to federal grants. Questioned Costs: Questioned costs are under $25,000 Cause: MURC?s system of internal controls did not properly identify incorrect fringe benefit rates being charged to certain grant agreements. Effects: Fringe benefit rates charged to certain grants were incorrect. Repeat Finding: Not a repeat finding. Recommendation: MURC should implement a control to establish an ongoing review process of the fringe benefit rates being charged to grants. Views of Responsible Officials: Management agrees and has a plan to correct the finding.
2022 ? 002 Incorrect Fringe Benefit and Indirect Cost Rates Charged to Grants Federal agency: National Science Foundation, Department of Education, Department of Health and Human Services Federal program title: Research & Development Cluster, IDEA Cluster, Opioid STR Federal Assistance Listing Number: 93.279, 47.074, 84.027, 93.788 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Controls Over Compliance and Other Matter Criteria or Specific Requirement: When an entity has a negotiated indirect cost rate agreement, rates used to charge indirect costs must be consistent with the appropriate indirect cost rate proposal in accordance with c CFR Part 200, Appendix III or agreement with a pass-through entity. The entity must also have designed and implemented appropriate internal controls over cost rates that are charged to grants. Condition: MURC?s indirect cost rate agreement contains percentages to be applied to direct costs to claim as indirect costs and fringe benefit rates that are to be applied to salaries and wages of employees charged to federal grants. During testing it was noted that for the period of April 1, 2022 to June 30, 2022, an incorrect indirect cost rate percentage and fringe rate was used to calculate indirect costs charged to federal grants. Questioned Costs: Questioned costs are under $25,000 Cause: MURC?s system of internal controls did not properly identify incorrect fringe benefit rates being charged to certain grant agreements. Effects: Fringe benefit rates charged to certain grants were incorrect. Repeat Finding: Not a repeat finding. Recommendation: MURC should implement a control to establish an ongoing review process of the fringe benefit rates being charged to grants. Views of Responsible Officials: Management agrees and has a plan to correct the finding.
2022 ? 002 Incorrect Fringe Benefit and Indirect Cost Rates Charged to Grants Federal agency: National Science Foundation, Department of Education, Department of Health and Human Services Federal program title: Research & Development Cluster, IDEA Cluster, Opioid STR Federal Assistance Listing Number: 93.279, 47.074, 84.027, 93.788 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Controls Over Compliance and Other Matter Criteria or Specific Requirement: When an entity has a negotiated indirect cost rate agreement, rates used to charge indirect costs must be consistent with the appropriate indirect cost rate proposal in accordance with c CFR Part 200, Appendix III or agreement with a pass-through entity. The entity must also have designed and implemented appropriate internal controls over cost rates that are charged to grants. Condition: MURC?s indirect cost rate agreement contains percentages to be applied to direct costs to claim as indirect costs and fringe benefit rates that are to be applied to salaries and wages of employees charged to federal grants. During testing it was noted that for the period of April 1, 2022 to June 30, 2022, an incorrect indirect cost rate percentage and fringe rate was used to calculate indirect costs charged to federal grants. Questioned Costs: Questioned costs are under $25,000 Cause: MURC?s system of internal controls did not properly identify incorrect fringe benefit rates being charged to certain grant agreements. Effects: Fringe benefit rates charged to certain grants were incorrect. Repeat Finding: Not a repeat finding. Recommendation: MURC should implement a control to establish an ongoing review process of the fringe benefit rates being charged to grants. Views of Responsible Officials: Management agrees and has a plan to correct the finding.
2022 ? 002 Incorrect Fringe Benefit and Indirect Cost Rates Charged to Grants Federal agency: National Science Foundation, Department of Education, Department of Health and Human Services Federal program title: Research & Development Cluster, IDEA Cluster, Opioid STR Federal Assistance Listing Number: 93.279, 47.074, 84.027, 93.788 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Controls Over Compliance and Other Matter Criteria or Specific Requirement: When an entity has a negotiated indirect cost rate agreement, rates used to charge indirect costs must be consistent with the appropriate indirect cost rate proposal in accordance with c CFR Part 200, Appendix III or agreement with a pass-through entity. The entity must also have designed and implemented appropriate internal controls over cost rates that are charged to grants. Condition: MURC?s indirect cost rate agreement contains percentages to be applied to direct costs to claim as indirect costs and fringe benefit rates that are to be applied to salaries and wages of employees charged to federal grants. During testing it was noted that for the period of April 1, 2022 to June 30, 2022, an incorrect indirect cost rate percentage and fringe rate was used to calculate indirect costs charged to federal grants. Questioned Costs: Questioned costs are under $25,000 Cause: MURC?s system of internal controls did not properly identify incorrect fringe benefit rates being charged to certain grant agreements. Effects: Fringe benefit rates charged to certain grants were incorrect. Repeat Finding: Not a repeat finding. Recommendation: MURC should implement a control to establish an ongoing review process of the fringe benefit rates being charged to grants. Views of Responsible Officials: Management agrees and has a plan to correct the finding.
2022 ? 002 Incorrect Fringe Benefit and Indirect Cost Rates Charged to Grants Federal agency: National Science Foundation, Department of Education, Department of Health and Human Services Federal program title: Research & Development Cluster, IDEA Cluster, Opioid STR Federal Assistance Listing Number: 93.279, 47.074, 84.027, 93.788 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Controls Over Compliance and Other Matter Criteria or Specific Requirement: When an entity has a negotiated indirect cost rate agreement, rates used to charge indirect costs must be consistent with the appropriate indirect cost rate proposal in accordance with c CFR Part 200, Appendix III or agreement with a pass-through entity. The entity must also have designed and implemented appropriate internal controls over cost rates that are charged to grants. Condition: MURC?s indirect cost rate agreement contains percentages to be applied to direct costs to claim as indirect costs and fringe benefit rates that are to be applied to salaries and wages of employees charged to federal grants. During testing it was noted that for the period of April 1, 2022 to June 30, 2022, an incorrect indirect cost rate percentage and fringe rate was used to calculate indirect costs charged to federal grants. Questioned Costs: Questioned costs are under $25,000 Cause: MURC?s system of internal controls did not properly identify incorrect fringe benefit rates being charged to certain grant agreements. Effects: Fringe benefit rates charged to certain grants were incorrect. Repeat Finding: Not a repeat finding. Recommendation: MURC should implement a control to establish an ongoing review process of the fringe benefit rates being charged to grants. Views of Responsible Officials: Management agrees and has a plan to correct the finding.
2022 ? 002 Incorrect Fringe Benefit and Indirect Cost Rates Charged to Grants Federal agency: National Science Foundation, Department of Education, Department of Health and Human Services Federal program title: Research & Development Cluster, IDEA Cluster, Opioid STR Federal Assistance Listing Number: 93.279, 47.074, 84.027, 93.788 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Controls Over Compliance and Other Matter Criteria or Specific Requirement: When an entity has a negotiated indirect cost rate agreement, rates used to charge indirect costs must be consistent with the appropriate indirect cost rate proposal in accordance with c CFR Part 200, Appendix III or agreement with a pass-through entity. The entity must also have designed and implemented appropriate internal controls over cost rates that are charged to grants. Condition: MURC?s indirect cost rate agreement contains percentages to be applied to direct costs to claim as indirect costs and fringe benefit rates that are to be applied to salaries and wages of employees charged to federal grants. During testing it was noted that for the period of April 1, 2022 to June 30, 2022, an incorrect indirect cost rate percentage and fringe rate was used to calculate indirect costs charged to federal grants. Questioned Costs: Questioned costs are under $25,000 Cause: MURC?s system of internal controls did not properly identify incorrect fringe benefit rates being charged to certain grant agreements. Effects: Fringe benefit rates charged to certain grants were incorrect. Repeat Finding: Not a repeat finding. Recommendation: MURC should implement a control to establish an ongoing review process of the fringe benefit rates being charged to grants. Views of Responsible Officials: Management agrees and has a plan to correct the finding.
2022 ? 002 Incorrect Fringe Benefit and Indirect Cost Rates Charged to Grants Federal agency: National Science Foundation, Department of Education, Department of Health and Human Services Federal program title: Research & Development Cluster, IDEA Cluster, Opioid STR Federal Assistance Listing Number: 93.279, 47.074, 84.027, 93.788 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Controls Over Compliance and Other Matter Criteria or Specific Requirement: When an entity has a negotiated indirect cost rate agreement, rates used to charge indirect costs must be consistent with the appropriate indirect cost rate proposal in accordance with c CFR Part 200, Appendix III or agreement with a pass-through entity. The entity must also have designed and implemented appropriate internal controls over cost rates that are charged to grants. Condition: MURC?s indirect cost rate agreement contains percentages to be applied to direct costs to claim as indirect costs and fringe benefit rates that are to be applied to salaries and wages of employees charged to federal grants. During testing it was noted that for the period of April 1, 2022 to June 30, 2022, an incorrect indirect cost rate percentage and fringe rate was used to calculate indirect costs charged to federal grants. Questioned Costs: Questioned costs are under $25,000 Cause: MURC?s system of internal controls did not properly identify incorrect fringe benefit rates being charged to certain grant agreements. Effects: Fringe benefit rates charged to certain grants were incorrect. Repeat Finding: Not a repeat finding. Recommendation: MURC should implement a control to establish an ongoing review process of the fringe benefit rates being charged to grants. Views of Responsible Officials: Management agrees and has a plan to correct the finding.
2022 ? 002 Incorrect Fringe Benefit and Indirect Cost Rates Charged to Grants Federal agency: National Science Foundation, Department of Education, Department of Health and Human Services Federal program title: Research & Development Cluster, IDEA Cluster, Opioid STR Federal Assistance Listing Number: 93.279, 47.074, 84.027, 93.788 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Controls Over Compliance and Other Matter Criteria or Specific Requirement: When an entity has a negotiated indirect cost rate agreement, rates used to charge indirect costs must be consistent with the appropriate indirect cost rate proposal in accordance with c CFR Part 200, Appendix III or agreement with a pass-through entity. The entity must also have designed and implemented appropriate internal controls over cost rates that are charged to grants. Condition: MURC?s indirect cost rate agreement contains percentages to be applied to direct costs to claim as indirect costs and fringe benefit rates that are to be applied to salaries and wages of employees charged to federal grants. During testing it was noted that for the period of April 1, 2022 to June 30, 2022, an incorrect indirect cost rate percentage and fringe rate was used to calculate indirect costs charged to federal grants. Questioned Costs: Questioned costs are under $25,000 Cause: MURC?s system of internal controls did not properly identify incorrect fringe benefit rates being charged to certain grant agreements. Effects: Fringe benefit rates charged to certain grants were incorrect. Repeat Finding: Not a repeat finding. Recommendation: MURC should implement a control to establish an ongoing review process of the fringe benefit rates being charged to grants. Views of Responsible Officials: Management agrees and has a plan to correct the finding.